This work investigates two aspects of the work of Villers (1765-1815), a French emigré to Germany: His effort at cultural mediation between France and Germany, and his scheme of cultural comparison. The examination of Villers as a mediator involves a study of how his writings were received and is carried out in a discussion of his two major works, the «Philosophie de Kant» (1801) and the «Essai sur l'esprit et l'influence de la Reformation de Luther» (1804). Treatment of Villers as a cultural thinker entails close study of the works themselves, in order to determine his ideas about culture and the basis for his cultural comparison. The works on Kant and Luther are discussed from this perspective, as are a number of journal articles and shorter works. Finally, Villers is evaluated in his historical context, which includes an assessment of his influence on Mme de Stael.